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GUJARAT HIGH COURT
BHASKAR BHATTACHARYA, CJ, J.B.PARDIWALA, J
PRAYAGRAJ DYEING & PRINTING MILLS PVT LTD – Appellant
Versus
UNION OF INDIA – Respondent
| Table of Content |
|---|
| 1. overview of appeals under central excise act (Para 1 , 2) |
| 2. contention regarding disconnect in payment of duty (Para 4) |
| 3. revenue's counterarguments against the appellants (Para 5) |
| 4. court's observations on cenvat claims and limitation (Para 6 , 7 , 8 , 9 , 10) |
| 5. conclusion on limitation and party fraud (Para 11 , 12) |
| 6. court's considerations on precedent case law (Para 14) |
| 7. final judgment and orders (Para 15 , 16 , 17) |
| 8. closure of the case and absence of cost order (Para 18) |
JUDGEMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1153 of 2011 With TAX APPEAL No. 1116 of 2011 To TAX APPEAL No. 1118 of 2011 With TAX APPEAL No. 1120 of 2011 To TAX APPEAL No. 1125 of 2011 With TAX APPEAL No. 1127 of 2011 To TAX APPEAL No. 1130 of 2011 With TAX APPEAL No. 1132 of 2011 With TAX APPEAL No. 1143 of 2011 To TAX APPEAL No. 1147 of 2011 With TAX APPEAL No. 1149 of 2011 With TAX APPEAL No. 1153 of 2011 With TAX APPEAL No. 1184 of 2011 With TAX APPEAL No. 1364 of 2011 With TAX APPEAL No. 1365 of 2011 With TAX APPEAL No. 23 of 2012 To TAX APPEAL No. 24 of 2012 With TAX APPEAL No. 1148 of 2011 With CIVIL APPLICATION No. 432 of 2011 In TAX APPEAL No. 1148 of 2011 Wit
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